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of <h1>CEGAT Upheld Duty Demand on Third Gate Pass, Deemed Clearance Without Payment Illegal</h1> The Appellate Tribunal CEGAT, Kolkata upheld the demand of duty on the third gate pass by the Asstt. Commissioner, rejecting the appellants' appeal. The ... Demand - Removal of goods - Refund - Duty excess paid The Appellate Tribunal CEGAT, Kolkata upheld the demand of duty on the third gate pass by the Asstt. Commissioner. The appellants' appeal was rejected as clearing goods without payment of duty was deemed illegal. The Tribunal agreed with the Commissioner (Appeals) that there was no justification for not paying duty on the third consignment, even if excess duty had been paid on earlier consignments.
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